sustainability reporting guidelines & event organizers sector supplement

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sustainability reporting guidelines & event organizers sector supplement

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Sustainability Reporting Guidelines & Event Organizers Sector Supplement © 2000-2012 GRI Version 3.1/EOSS Final version EO © 2000-2012 GRI Version 3.1/EOSS Final version The Event Organizers Sector Supplement is based on the G3.1 Sustainability Reporting Guidelines 1 Sustainability Reporting Guidelines RG Version 3.1/EOSS Final version RG & EOSS Event Organizers Sector Supplement EO Table of Contents Overview of the Guidance provided in this Document for the Event Organizers Sector Preface Sustainable Development and the Transparency Imperative Introduction Introductory Section for the Event Organizers Sector 13 Glossary 15 Overview of Sustainability Reporting The Purpose of a Sustainability Report 17 Orientation to the GRI Reporting Framework 17 Orientation to the GRI Guidelines 18 Applying the Guidelines 19 Part 1 Dening Report Content, Quality, and Boundary Guidance for Dening Report Content 21 Principles for Dening Report Content 22 Principles for Dening Report Quality 27 Guidance for Report Boundary Setting 31 Part 2 Standard Disclosures Strategy and Prole 34 1. Strategy and Analysis 34 2. Organizational Prole 35 3. Report Parameters 36 4. Governance, Commitments, and Engagement 37 5. Management Approach and Performance Indicators 39 Economic 40 Environmental 42 Social: Labor Practices and Decent Work 45 Human Rights 48 Society 52 Product Responsibility 55 Sourcing 57 Legacy 59 General Reporting Notes Data Gathering 61 Report Form and Frequency 61 Assurance 62 Glossary of Terms 63 Acknowledgments 65 EO EO EO EO 2 Sustainability Reporting Guidelines RG © 2000-2012 GRI RG & EOSS Event Organizers Sector Supplement EO EO Overview of the Guidance included in this Document for the Event Organizers Sector Throughout this document, event organizers sector- specic materials are highlighted using the following symbols: Denotes sector-specic text or commentary on existing G3.1 Guidelines content and Performance Indicators Denotes new, sector-specic Disclosure on Management Approach or Performance Indicator All of the sector-specic disclosures and Performance Indicators are considered as core (these are labeled as EO1, EO2, EO3, etc.), and should be included in the Content Index, in addition to other items reporting organizations choose to report on. The following tables provide a summary of the event organizers sector-specic disclosures, Performance Indicators, and commentary on the G3.1 Guidelines that are included in this merged document of the content of the Event Organizers Sector Supplement (“Sector Supplement”) and the G3.1 Guidelines. The table is organized by category and Aspect. For some disclosures and Performance Indicators, further information on compilations, denitions, and other supporting details can be found in the body of this merged document. EO CORE EO Prole Section EVENT ORGANIZERS SECTOR-SPECIFIC COMMENTARY ON G3.1 STRATEGY AND ANALYSIS SECTION Context Commentary 1. Strategy and Analysis 1.1 Commentary added to include time period depending on the organization’s life cycle. 1.2 Commentary added to refer to the impact of sustainability issues in relation to the delivery and content of the event or events. EVENT ORGANIZERS SECTOR-SPECIFIC COMMENTARY ON G3.1 ORGANIZATIONAL PROFILE SECTION Context Commentary 2. Organizational Prole 2.2 Commentary added to include events. 2.8 Commentary added to expand the denition of operations. Commentary added to report workforce as dened for the Event Organizers Supplement. Commentary added to report on the context of the event. 2.10 Commentary added to include certications and external endorsements. EVENT ORGANIZERS SECTOR-SPECIFIC COMMENTARY ON G3.1 SCOPE AND BOUNDARY SECTION Context Commentary 3. Report Parameters 3.6 Commentary added to expand the boundary denition and whether it covers planning and delivery, and the activities of partners, participants who are content providers, attendees and sponsors. 3 Sustainability Reporting Guidelines RG Version 3.1/EOSS Final version RG & EOSS Event Organizers Sector Supplement EO EO EVENT ORGANIZERS SECTOR-SPECIFIC COMMENTARY ON G3.1 GOVERNANCE, COMMITMENTS, AND ENGAGEMENT SECTION Context Commentary 4. Governance, Commitments, and Engagement 4.1 Commentary added to expand on potential members of the highest governance bodies. 4.11 Commentary added to include events. 4.14 Commentary added to expand the example list of stakeholder groups. Economic Section EVENT ORGANIZERS SECTOR-SPECIFIC COMMENTARY ON G3.1 ECONOMIC DISCLOSURE ON MANAGEMENT APPROACH Aspect Commentary on DMA DMA Section DMA Commentary added to highlight the importance of reporting on business practices and to provide information about processes and practices regarding revenues, expenditure and other benets. EVENT ORGANIZERS SECTOR-SPECIFIC COMMENTARY ON G3.1 ECONOMIC INDICATORS Aspect Indicator and Commentary Economic Performance EC1 Commentary added to highlight the importance of revenue generated by commissions, grants, penalties, value in kind, royalties, nes and other benets. Commentary added to report information about revenue generated by commissions, grants, penalties, value in kind, royalties, nes and other benets. Commentary added to report monetary value of nes levied and collected from suppliers, participants who are content providers, and attendees. Commentary added to include induction costs. Commentary added to report the reason for not disclosing nancial information related to competitive advantage. EC2 Commentary added to include events. Commentary added to report initiatives to mitigate risks and maximize opportunities associated with climate change. EC9 Commentary added to include competitive advantage. Commentary added to include events. Commentary added to include business and/or jobs created. Commentary added to provide sector-specic economic impact examples. Commentary added to refer to EO13. Overall EO1 Direct economic impacts and value creation as a result of sustainability initiatives. 4 Sustainability Reporting Guidelines RG © 2000-2012 GRI RG & EOSS Event Organizers Sector Supplement EO EO Environmental Section EVENT ORGANIZERS SECTOR-SPECIFIC COMMENTARY ON G3.1 ENVIRONMENTAL DISCLOSURE ON MANAGEMENT APPROACH Aspect Commentary on DMA Training and awareness DMA Commentary added to expand training and awareness among stakeholders during the event life cycle. EVENT ORGANIZERS SECTOR-SPECIFIC COMMENTARY ON G3.1 ENVIRONMENTAL INDICATORS Aspect Indicator and Commentary Materials EN1 Commentary added to clarify that event organizers purchase nished products and services from their supply chains, which are diverse. EN2 Commentary added to clarify that event organizers purchase nished products and services from their supply chains, which vary in size and complexity. Energy EN3 Commentary added to expand on renewable energy sources. Commentary added to explain direct energy in the context of event organizers’ activities. Commentary added to explain that event organizers may be able to produce, extract, harvest, collect or convert energy from sources that are not purchased. Commentary added to report direct energy sources sold and total energy consumption in kilowatt hours (kWh). EN4 Commentary added to clarify indirect energy and its sources in the context of event organizers’ activities. Commentary added to report direct energy sources sold and total energy consumption in kilowatt hours (kWh). Commentary added to report the amount of electricity used. Commentary added to refer to EN7. EN5 Commentary added to clarify the context of this Indicator for the event organizers sector and its use for future calculations based on WRI/WBCSD GHG Protocol. Commentary added to report work undertaken to determine energy savings. Commentary added to refer to EN3, EN4 and EN18. EN6 Indicator title amended by adding: event. Commentary added to include events in the scope of this Indicator. Commentary added to clarify that this Indicator refers to initiatives in connection with the event organizer and its activities. Commentary added to expand on the type of initiatives. Commentary added to clarify the source of quantitative data. Commentary added to refer to EO1and EN5. 5 Sustainability Reporting Guidelines RG Version 3.1/EOSS Final version RG & EOSS Event Organizers Sector Supplement EO EO Aspect Indicator and Commentary EN7 Commentary added to clarify which type of information is captured by this Indicator. Commentary added to include events in the scope of this Indicator. Commentary added to clarify relation with RI/WBCSD GHG Protocol. Commentary added to indicate the eventual use of baseline or business-as-usual assumptions. Commentary added to refer to EN4, EN5 and EN6. Water EN8 Indicator title amended by adding: conservation and improvement initiatives and results. Commentary added to report water withdrawn or distributed in liters. Commentary added to include bottled water. Commentary added to include transported water. Commentary added to report volume of water withdrawn in liters or in cubic meters by event-specic metrics, per day. Commentary added to report key assumptions and methodologies used to compile the information. Commentary added to report initiatives undertaken to achieve reductions in water consumption. Commentary added to report volume of water saved due to initiatives and the key assumptions and methodologies of the initiatives. Emissions, Euents and Waste EN16 Commentary added to report the assumptions and methodologies used to compile this information, from event planning through execution, and how Scope 1 and 2 boundaries (WRI /WBCSD GHG Protocol) have been addressed. Commentary added to refer to EN3 and EN4. EN17 Commentary added to report the assumptions and methodologies used to compile this information, from event planning through execution, and how Scope 3 boundary (WRI / WBCSD GHG Protocol) has been addressed. Commentary added to refer to EN7. EN19 Commentary added to explain why this Indicator is unlikely to be relevant for event organizers. EN20 Commentary added to clarify sources of air pollution relevant for event organizers. Commentary added to refer to EN29 and EO2. EN21 Indicator title amended by adding: , and improvement initiatives and results. Commentary added to report the assumptions and methodologies used to compile the information, from event planning through execution. Commentary added to report initiatives undertaken to achieve reductions and improvements. Commentary added to report water discharge avoided due to conservation and eciency improvements, and key assumptions and methodologies of the initiatives. 6 Sustainability Reporting Guidelines RG © 2000-2012 GRI RG & EOSS Event Organizers Sector Supplement EO EO Aspect Indicator and Commentary EN22 Indicator title amended by adding: and initiatives to manage waste and their results. Commentary added to report the key assumptions and methodologies used to compile the information, from event planning through execution. Commentary added to report initiatives undertaken to achieve reductions of waste and improvements in waste management. Commentary added to report waste avoided due to initiatives and eciency improvements, and clarify key assumptions and methodologies. Products and Services EN26 Indicator title amended by adding: event. Commentary added to clarify that event organizers purchase nished products and services from their supply chains. Commentary added to include events in the scope of this Indicator. EN27 Indicator title amended by adding: or provided. Commentary added to clarify that event organizers should focus on packaged items that are made available to attendees. Commentary added to include products that are provided or sold. Commentary added to refer to EN22 and EN26. Compliance EN28 Commentary added to report initiatives or policies to ensure compliance with environmental laws and regulations, including international declarations, conventions and treaties. Transport EN29 Indicator title amended by adding: and socio-economic. Commentary added to highlight the socio-economic relevance of transporting products, goods, materials and members of the workforce. Commentary added to add socio-economic impacts. Commentary added to explain denition of workforce for this Supplement. Commentary added to refer to EO2, EO3, EC9 and EO13. EO2 Modes of transport taken by attendees as a percentage of total transportation, and initiatives to encourage the use of sustainable transport options. EO3 Signicant environmental and socio-economic impacts of transporting attendees to and from the event, and initiatives taken to address the impacts. Overall EN30 Commentary added to refer to EO1. 7 Sustainability Reporting Guidelines RG Version 3.1/EOSS Final version RG & EOSS Event Organizers Sector Supplement EO EO Social Section EVENT ORGANIZERS SECTOR-SPECIFIC COMMENTARY ON G3.1 LABOR AND DECENT WORK DISCLOSURE ON MANAGEMENT APPROACH Aspect Commentary on DMA DMA Commentary added to consider the relevance of participants such as athletes and performers when addressing labor issues. Policy DMA Commentary added to include employee turnover, employee retention, and compensation, during peak work periods. EVENT ORGANIZERS SECTOR-SPECIFIC COMMENTARY ON G3.1 LABOR AND DECENT WORK INDICATORS Aspect Indicator and Commentary Employment LA1 Commentary added to clarify the denition of workforce in this Supplement. LA2 Indicator title amended by adding: volunteers. Commentary added to report on volunteers. Commentary added to request explanation for high turnover of volunteers. Commentary added to report breakdown of new employee hires by status. Commentary added to identify total number of volunteers starting their engagement and leaving, broken down by age group, gender and region. Commentary added to report the total number and rate of new volunteers entering and leaving engagement during the reporting period, broken down by gender, age group. Occupational Health and Safety LA6 Commentary added to clarify the denition of workforce in this Supplement. LA7 Commentary added to clarify the denition of workforce in this Supplement. LA8 Commentary added to clarify the denition of workforce in this Supplement. Training and Education LA10 Indicator title amended by adding: volunteers. Commentary added to report on volunteers. Commentary added to report the average number of hours of training and induction per year per volunteer. Commentary added to report the average number of hours of training per year per volunteer, by gender. Commentary added to provide guidance on which training programs to track. LA11 Commentary added to report the number of employees receiving employee training, the type of training, and how the training could benet employees’ future career. LA12 Indicator title amended by adding: volunteer and employee category. Commentary added to report on volunteers. Diversity and Equal Opportunity LA13 Commentary added to highlight the relevance of this Indicator for the sector. Equal Remuneration for Women and Men LA14 Commentary added to highlight the relevance of this Indicator for the sector. 8 Sustainability Reporting Guidelines RG © 2000-2012 GRI RG & EOSS Event Organizers Sector Supplement EO EO EVENT ORGANIZERS SECTOR-SPECIFIC COMMENTARY ON G3.1 HUMAN RIGHTS DISCLOSURE ON MANAGEMENT APPROACH Aspect Commentary on DMA Policy DMA Commentary added to report policy or policies on the protection of freedom of speech and freedom of assembly for all stakeholders throughout the project life cycle. Organizational Risk Assessment DMA Commentary added to identify the opportunities and risks among sponsors, the supply chain, the event workforce and communities. Impact Assessment DMA Commentary added to report on volunteers. EVENT ORGANIZERS SECTOR-SPECIFIC COMMENTARY ON G3.1 HUMAN RIGHTS INDICATORS Aspect Indicator and Commentary Investment and Procurement Practices HR3 Indicator title amended by adding: volunteers. Commentary added to report on volunteers. Security Practices HR6 Indicator title amended by adding: volunteers. Commentary added to report on volunteers. EVENT ORGANIZERS SECTOR-SPECIFIC COMMENTARY ON G3.1 SOCIETY DISCLOSURE ON MANAGEMENT APPROACH Aspect Commentary on DMA DMA Inclusivity Policy DMA Commentary added to report on policies related to sector -specic human rights issues. Training and awareness DMA Commentary added to report procedures for training security personnel. Additional Contex- tual Information DMA Commentary added to report evaluation of key risks and relevant stakeholders. Commentary added to report how inclusivity and accessibility are achieved in addressing and representing these stakeholder groups. EVENT ORGANIZERS SECTOR-SPECIFIC COMMENTARY ON G3.1 SOCIETY INDICATORS Aspect Indicator and Commentary Local Communities SO1 Commentary added to clarify the meaning of operations for event organizers. SO9 Commentary added to include sector-specic impacts on shared resources. EO4 Expressions of dissent by type, issue, scale and response. Corruption SO2 Commentary added to highlight importance of transparency and integrity in event organizers’ actions. SO3 Indicator title amended by adding: denition of workforce. Commentary added to highlight the relation between the transparency and integrity of an event and the understanding and involvement of workforce members. Commentary added to include workforce denition and category in the scope of the Indicator. Commentary added to report on anti-doping, anti-bribery and anti-corruption training in sports events. Commentary added to report percentage of workforce who have received training on protection of condential information. [...]... economic benefits Risk avoidance GRI’s Event Organizers Sector Supplement provides event organizers with an opportunity to communicate their sustainability journey, at the same time as generating economic, environmental and social benefits © 2000-2012 GRI Event Organizers Sector Supplement EO Event Organizers Sector Supplement Sustainability Reporting Guidelines EO RG & EOSS Glossary Accessibility: Measure... continuously improved the Reporting Framework since GRI’s founding in 1997 This multi-stakeholder approach to learning has given the Reporting Framework the widespread credibility it enjoys with a range of stakeholder groups Event Organizers Sector Supplement Sustainability Reporting Guidelines EO RG & EOSS Introductory Section for the Event Organizers Sector What is the Event Organizers Sector Supplement? at... on sustainability plans, an interim report on progress, and a final report on the actual event and legacy performance The Event Organizers Sector Supplement is a guidance document that enables event organizers to provide qualitative and quantitative information on their sustainability performance The Supplement is an amended and expanded version of GRI’s Sustainability Reporting Guidelines Event organizers. .. or one off events The Supplement covers the reporting organization’s event and other activities, including business operations during the planning of the event GRI’s Reporting Guidelines are often used by companies that manufacture a product In the event sector, the event is the manufactured product Therefore, in the Event Organizers Sector Supplement the ‘product’ is interpreted as an event or, where... by the event organizer from suppliers © 2000-2012 GRI Event Organizers Sector Supplement Sustainability Reporting Guidelines EO RG & EOSS EVENT ORGANIZERS SECTOR- SPECIFIC NEW LEGACY DISCLOSURE ON MANAGEMENT APPROACH Aspect Commentary on DMA Hard Legacies DMA New Disclosures on Management Approach for Legacy Soft Legacies DMA New Disclosures on Management Approach for Legacy EVENT ORGANIZERS SECTOR- SPECIFIC... the event organizer’s reporting scope will be its business operations and event operations For the Product Responsibility Category, the event organizer’s reporting scope will be the event only The Event Organizers Sector Supplement provides reporting guidance that is suitable for all types and sizes of event This includes business events (including exhibitions, meetings and conferences), sports events... events and cultural events (including festivals) How do you use the Event Organizers Sector Supplement? This reporting guidance covers the complete project life cycle of an event from bid or tender to planning, execution and, finally, post -event The Supplement can be used to report before or after the event has taken place Robust forecasting of the event impacts, and reporting before the event occurs, can... for Reporting OUTPUT OUTPUT Focused Sustainability Report Event Organizers Sector Supplement Sustainability Reporting Guidelines Part 2 – Standard Disclosures Applying the Guidelines Part 2 contains the Standard Disclosures that should be included in sustainability reports The Guidelines identify information that is relevant and material to most organizations and of interest to most stakeholders for reporting. .. by event organizers The Event Organizers Sector Supplement can be used by the event organizer or by other bodies involved with the management of the event (including corporate, governmental and non-governmental bodies) The Supplement can also be used as a reference for long-term environmental and socio-economic impact reporting conducted by third parties after the event For the majority of the reporting. .. differently In this Supplement, an event location that is to be reused for a different purpose, on a long-term basis; or to alter an event site to make it suited to a different purpose Sourcing: Procurement practices to find, evaluate, engage and procure suppliers of goods and services © 2000-2012 GRI Event Organizers Sector Supplement Sustainability Reporting Guidelines Overview of Sustainability Reporting . Organizers Sector Supplement is based on the G3.1 Sustainability Reporting Guidelines 1 Sustainability Reporting Guidelines RG Version 3.1/EOSS Final version RG & EOSS Event Organizers Sector Supplement EO Table. result of sustainability initiatives. 4 Sustainability Reporting Guidelines RG © 2000-2012 GRI RG & EOSS Event Organizers Sector Supplement EO EO Environmental Section EVENT ORGANIZERS SECTOR- SPECIFIC. attendees and sponsors. 3 Sustainability Reporting Guidelines RG Version 3.1/EOSS Final version RG & EOSS Event Organizers Sector Supplement EO EO EVENT ORGANIZERS SECTOR- SPECIFIC COMMENTARY

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